for *Merman1234
His Jenn as a hippocampus.
The story: She was a greek princess who wanted everything that life could offer, but the one thing she desired most was the gemstone that belonged to the god Neptune. No one would go get the gemstone that lay on Neptune's resting spot. So she decided to retieve the gemstone herself. She dived into the sea and found the gemstone of the god neptune. But the spirit of Neptune through the gemstone is causing her to transform into a hippocampus, forever to roam the seven seas...

Done with a brush, in ps-cs2.